• The Korean Journal of Health Service Management
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• v.7 no.2
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• pp.93-100
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• 2013

This study sought to explore the relationships between health behavior, oral health behavior and community periodontal index away the adult in korea. The date of 'The fifth korean national health and nutrition examination survey 2010' was analyzed for this study. The questionnaire was measured regarding health behavior, oral health behavior, community periodontal index and socio-economic characteristics. For statistical analysis, the SPSS 19.0 for Windows was used. We determined frequencies, percentage and determining statistical significance using multiple regression analysis. General characteristics showed differences in community periodontal index associated with residence, gender, age, income level, education, division of basic livelihood security. Health behavior showed differences in community periodontal index associated with smoking, AUDIT. Oral health behaviors showed differences in community periodontal index associated with dental care treatment, utilization of dental hospitals, dental check up, tooth brushing, use oral health supplies. In conclusion, in order to reduce community periodontal index of the adult, the importance and needs of periodontal status should be emphasized. periodontal status related education and program for the adult should be operated.

• Journal of the Korea Institute of Military Science and Technology
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• v.2 no.1
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• pp.159-169
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• 1999

Recently a firewall is being employed to protect hacking by controlling the traffics. The security services in the firewall include authentication, access control, confidentiality, integrity, and audit trail. A token is adapted for authentication to the firewall. A token has a small battery within which has restricted power capacity, This paper proposes a novel cost-effective firewall token for hacking protecting on transmission control protocol/internet protocol (TCP/IP) based network. This paper proposes a fast exponentiation method with a sparse prime that take a major operation for a public-key crypto-system and a major power consumption in the token. The proposed method uses much less amount of modular operations in exponentiation that is reduced of battery's capacity or CPU's price in the token.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.833-849
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• 2021

Cloud accounting represents a new area of accounting information systems. Past research has often focused on accounting information systems and its antecedents, rather than factors that adopt cloud accounting system. The purpose of this paper is to explain the factors that influence the adoption of cloud accounting in the financial sectors. This paper applied the technology acceptance model (TAM), technology-organization-environment, and the De Lone and Mc Lean model, coupled with proposed factors relevant to cloud accounting. The proposed model was empirically evaluated using survey data from 187 managers (financial managers, IT department managers, audit managers, heads of accounting departments, and head of internal control departments) in Jordanian bank branches. Based on the SEM results, top management support, organizational competency, service quality, system quality, perceived usefulness, and perceived ease of use had a positive relationship with the intention of using cloud accounting. Cloud accounting adoption positively affected cloud accounting usage. This paper contributes to a theoretical understanding of factors that activate the adoption of cloud accounting. For financial firms in general the results enable them to better develop cloud accounting framework. The paper verifies the factors that affect the adoption of cloud accounting and the proposed cloud accounting model.

• Safety and Health at Work
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• v.12 no.2
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• pp.154-166
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• 2021

Background: Occupational health and safety (OHS) is a significant interest of all governments to prevent workplace hazards. Although appropriate legislation and regulations are essentials for the protection of workers, they are solely not enough. Application of them in practice should be secured by an efficient inspection system. Fundamental components of an inspection system are inspectors and their audit tasks. Maintaining the fair balanced task assignment among inspectors strictly enhances the efficiency of the overall system. Methods: This study proposes a two-phased goal programming approach for OHS inspectors' task assignments and presents a case study. Results: The solution approach gives the balanced assignment of inspectors to the workplaces in different cities of the country in the planning period. The obtained schedule takes into account the distances covered by the work places and the number of the workplaces' employees to be audited and pays attention to the human factors by considering the preferences of the inspectors. The comparisons between the obtained optimal schedule and the implemented one that is produced manually show that the approach not only maintains the technical requirements of the problem, but also provides social and physical balance to the task assignment. Conclusion: Both the approach and the application study are expected to offer fruitful inspirations in the area of safety management and policy and they provide a good guide for social policy and organizational aspects in the field of OHS inspectors' task assignment.

• Journal of the Society of Disaster Information
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• v.14 no.3
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• pp.334-342
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• 2018

Purpose: The purpose of this study is to examine and improve the issues related to National Safety Inspection currently operation and reform the system for response to various disasters. Method: For the completion, this study established theoretical background using materials related to National Safety Inspection and identified the issues using the open statistical data for National Safety Inspection to suggest the improvement plans. Results: National Safety Inspection has been operating a complete large-scale inspection on risk factors in cooperation with the central government, local governments, and citizens since 2015 to remove various disaster factors neglected in people's daily lives. Operation of National Safety Inspection had positive influence in preventing major disasters. However, inefficient activity is pointed out due to issues related to cooperation with other institutes, limitation for citizen's positional role, and superficial inspection. Conclution: To solve this issue, this study proposed strengthening of communication activity with disaster institutes, strengthening of efficiency through citizen participation by type, and actualization of checklist used in National Safety Inspection.

• KDI Journal of Economic Policy
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• v.31 no.1
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• pp.207-237
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• 2009

One of the main problems in Korea's public assistance program, the NBLS (National Basic Livelihood Security), is that the loophole of welfare system is continuously growing. Living wage program is the largest sub-program of the NBLS, and the most important determinant of amount of living wage for each beneficiary is the level of reported income. Therefore, accurate and effective income detection is essential in improving policy effects and furthermore reducing the leakage of wage expenditure as beneficiaries always have an incentive to underreport their income. Since most of them do not pay income tax, the welfare authority should exert an independent effort to effectively detect their income. Considering that living wage is a special kind of income tax of which marginal tax rate is -1, one can apply a classical theory of tax evasion to understand illegal or excessive receipt of living wage caused by income underreporting. Utilizing a classical theory given by Alingham and Sandmo (1972), this paper provides a theoretical analysis of the optimal income reporting of the beneficiary. Then an optimization problem is constructed from the government's viewpoint to derive optimal income detecting device (auditing). This paper proves that cut-off discriminated auditing outperforms random auditing and cut-off auditing which implies if the government assigns a positive audit probability to every reported income less than a certain level and the probability is inversely proportional to the level of reported income, it can minimize underreporting and then gradually reduce the leakage of wage expenditure.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.2 no.1
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• pp.83-108
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• 2007

This study conducted research over status of employment and living by collecting questions & answers from retired soldiers after service in ROK Army more than 5 years in last 5 years. As the methodology of this research, the status of employment has been provided from the Citizen Insurance Public Corporation, and conducted interviews for all individuals in addition to the receiving of questions & answers. Also, the statistic data prepared and submitted for Congressional Audit & Inspection from MND was also utilized for the purpose of research. In conclusion, the situation faced with retired soldiers after their retirement is showing the future of reflection of oneself to the personnel in active service who must do their best only for their duty to keep national security. If those personnel in active service are worrying about their future returning to civilian society after retirement, it will not only become an impediment to perform their duty but also bring invisible weakening of military power to defend our nation in result. This is the rationale for the necessity of providing support for social adaptation, reemployment and inauguration of retired soldiers.

• Korean Security Journal
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• no.38
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• pp.7-32
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• 2014

This study is aimed to analyze problems of police budgetary execution and to suggest better ways for establishing effective budget implementation as well as legitimacy of securing budget in the field of police work. For this purpose, this paper analyzed the annual reports on police budgetary execution, from 2009 to 2012, conducted by National Assembly Budget Office. In result, most parts of the police budgetary execution were not satisfied with the audit standard, and especially in terms of management of budgetary execution, it showed 40% in inappropriateness. In addition, excessive and underestimate appropriation in the police budgetary execution, which happened frequently in other offices, was recorded on the second place. 10% of the amount of budget was executed for ordinance violence. Given results analyzed from each division, Transportation Division occupied 40% of the amount of related problems and all of types in the field did not meet the audit standard, thus it is required to manage budgetary execution effectively. In terms of Public Safety Division, the problem was related to budgetary allocation prior to execution, such as overlap in other works, excessive and underestimate appropriation, and inappropriate business plans. Director General for Planning and Coordination did not meet the standard of law system maintenance, Given the light of the result of analyzing programs, traffic safety and securing communication was the most problematic and support for police administration, crime prevention and protecting the disadvantaged, educating professional police officers, and establishment of policing infrastructure were required to be reformed in sequence. In order to resolve these problems, it is demanded to check budgetary execution and the process in business plans on a regular basis. Additionally, in case of using budget in inappropriate parts, tough penality including reduction of budget in related to the local police should be implemented to increase the importance of budgetary execution. Moreover, because of the fact that a part of problem of budgetary execution was originally caused by the budgetary allocation, it is advised to allocate police budget using the budget proposal of National Finance Act and Ministry of Strategy and Finance.

• Journal of the Korean Society of Marine Environment & Safety
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• v.23 no.1
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• pp.9-16
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• 2017

As a preliminary study of enter or leaving traffic patterns of the Korea main port, port Management Information System (Port-MIS) data was used to check the volume of vessels entering and leaving the port of Busan, and three consecutive days from each seasons were selected for study. Selected 12-day General Information Center on Maritime Safety & Security (GICOMS) data was also used to analyze the traffic pattern in the main traffic lane of Busan port for dangerous goods carrier. Also, the distance between dangerous goods carriers and Oryukdo breakwater of east breakwater in the main traffic lane was analyzed. Collision probability was estimated using the cumulative probability distribution function of the normal distribution for the maritime traffic safety audit scheme based on the assumption that a ship's trajectory has a normal distribution for a section of the route. However, in case of entry or leaving thorough the Oryukdo breakwater and entry thorough the east breakwater, ship's sailing trajectories were revealed not to follow a normal distribution via regularity testing using a KS-test and SW-test. Especially in the north port, the tendency of the right side of the ship to pass was remarkable. It is desirable to develop a traffic model suitable for the characteristics of the port rather than to apply general traffic theories, and to apply this model to a maritime traffic safety diagnosis, so further research is needed.

• Korean Journal of Construction Engineering and Management
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• v.16 no.1
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• pp.35-43
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• 2015

It is important to have enough design and construction duration for infrastructure projects. However, recent water resource project in Korea shows several problems caused by their fast-tract schedule. National Audit Committee report several water resource projects have quality problems caused by insufficient project duration. Especially, water resource projects such as dam and water pipeline construction should have proper time to secure their structure quality. Normal project duration for these projects should be estimated based on previous similar projects' historical data analysis. However there is no standard model which can estimate normal project duration for water resource projects in Korea. There are several normal project duration estimation models for building project developed by public(LH) and private construction companies. However, there is no proper model for water resource projects. So, this study developed normal project duration model for dam and water pipeline projects using historical data and show application of models.